scholarly journals Role of Information and Communication Technology in Applying Quality Control Procedures in Audit Offices in the Hashemite Kingdom of Jordan

2019 ◽  
Vol 12 (7) ◽  
pp. 57
Author(s):  
Reem Aqab
Keyword(s):  
Information Technology ◽  
Quality Control ◽  
Audit Quality ◽  
Relevant Literature ◽  
Personal Management ◽  
Management Procedures ◽  
Control Procedures ◽  
Client Acceptance ◽  
The Impact ◽  
Audit Performance

The study aims to determine the impact of information technology on quality control elements and procedures, including vocational requirements, personal management procedures, client acceptance and continuance, audit performance, and following up and monitoring procedures used by auditing offices in Hashemite Kingdom of Jordan. The researcher has used descriptive analytical approach for conducting relevant literature reviews. In addition, a questionnaire has been distributed to study sample (i.e audit offices) in order to identify to which extent information technology affects audit quality control. The recent study has found that information technology affects highly quality control procedures and elements including vocational requirements, personal management procedures, client acceptance and continuance, plus audit performance in audit offices. In addition, it has concluded that information technology has a medium impact on following-up and monitoring procedures used by audit offices moreover, the study showed that using information technology has contributed to achieve quality control goals, desired.

KRiskSM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments

2002 ◽  
Vol 21 (2) ◽  
pp. 97-113 ◽  
Author(s):  
Timothy B. Bell ◽  
Jean C. Bedard ◽  
Karla M. Johnstone ◽  
Edward F. Smith
Keyword(s):  
Risk Management ◽  
Quality Control ◽  
Decision Aid ◽  
Audit Quality ◽  
Decision Aids ◽  
Risk Assessments ◽  
Innovative Technology ◽  
Full Potential ◽  
Business Risk ◽  
Client Acceptance

This paper describes the development and implementation of KRisk, an innovative technology-enabled auditor decision aid for making client acceptance and continuance risk assessments. KRisk, developed and designed by KPMG LLP, is part of the firm's audit quality control and risk management processes. In this paper, we discuss the environmental and technological forces that affect auditor business risk management. We also describe important aspects of the development, functionality, and implementation of KRisk. We discuss possible impediments to realizing the full potential of decision aids that have been reported in prior auditing research, and describe how KRisk and related audit quality control procedures implemented at KPMG were designed to overcome such impediments. Also, we present some ideas for scholarly research dealing with auditor business risk management issues, and issues related to the design and use of decision aids in general.

Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors

2020 ◽  
pp. 0000-0000
Author(s):  
M. Dale Stoel ◽  
Doug Havelka
Keyword(s):  
Information Technology ◽  
Audit Quality ◽  
Organizational Factors ◽  
Quality Factors ◽  
Factors Affecting ◽  
News Stories ◽  
Audit Planning ◽  
Additional Education ◽  
It Audit ◽  
The Impact

Major news stories demonstrate the importance and vulnerability of information technology (IT); highlighting the need to understand how to reduce risk. This study investigates the key factors affecting IT audit quality (ITAQ), focusing on individual auditor and organizational factors. We utilize multiple approaches to understand professionals' general perceptions of ITAQ and results from specific audits. Our results suggest that the importance of IT audit quality factors differs between participants' general perceptions and those reported for specific IT audit experiences. Participants' general perceptions indicated that the most important factors for ITAQ were auditors' knowledge and skills, specifically IT and business process knowledge. By comparison, actual audit experiences suggest organizational factors as more important, specifically audit planning and the auditor-client relationship. We believe these differences between general perceptions and reported results suggest a potential opportunity to improve ITAQ via additional education and upfront development of the audit teams and processes.

The Impact of Technological Frames on Knowledge Management Procedures

2009 ◽  
pp. 401-412
Author(s):  
Chun-Tsung Chen
Keyword(s):  
Information Technology ◽  
Knowledge Management ◽  
Social Aspect ◽  
Knowledge Management Systems ◽  
Technological Frames ◽  
The Social ◽  
Management Procedures ◽  
Group Members ◽  
Technological Frame ◽  
The Impact

This article intended to explore technological frames held by organisational group members that implicitly served to shape their interpretations of events to give meaning and deliver actions in knowledge management procedures. The research used the existing technological frame (Orlikowski & Gash, 1994) concept to interpret the social aspect of the problems associated with the introduction and utilisation of information technology in conducting knowledge management systems. This research was carried out in the context of four different industries in Taiwan and four cases based on each industry were chosen.

Supporting Translational Research on Inherited Cardiomyopathies through Information Technology

2013 ◽  
Vol 52 (02) ◽  
pp. 137-147 ◽  
Author(s):  
M. Gabetta ◽  
G. Milani ◽  
M. Bucalo ◽  
F. Mulas ◽  
A. Nuzzo ◽  
...  
Keyword(s):  
Information Technology ◽  
Text Mining ◽  
Data Warehouse ◽  
Biomedical Informatics ◽  
Scientific Discovery ◽  
Relevant Literature ◽  
Biological Data ◽  
Case Based Reasoning ◽  
Research Activity ◽  
The Impact

SummaryObjectives: The INHERITANCE project, funded by the European Commission, is aimed at studying genetic or inherited Dilated cardiomyopathies (DCM) and at understanding the impact and management of the disease within families that suffer from heart conditions that are caused by DCMs. The biomedical informatics research activity of the project aims at implementing information technology solutions to support the project team in the different phases of their research, in particular in genes screening prioritization and new gene-disease association discovery.Methods: In order to manage the huge quantity of scientific, clinical and patient data generated by the project several advanced biomedical informatics tools have been developed. The paper describes a layer of software instruments to support translation of the results of the project in clinical practice as well as to support the scientific discovery process. This layer includes data warehousing, intelligent querying of the phenotype data, integrated search of biological data and knowledge repositories, text mining of the relevant literature, and case based reasoning.Results: At the moment, a set of 1,394 patients and 9,784 observations has been stored into the INHERITANCE data warehouse. The literature database contains more than 1,100,000 articles retrieved from the Pubmed and generically related to cardiac diseases, already analyzed for extracting medical concepts and genes.Conclusions: After two years of project the data warehouse has been completely set up and the text mining tools for automatic literature analysis have been implemented and tested. A first prototype of the decision support tool for knowledge discovery and gene prioritization is available, but a more complete release is still under development.

scholarly journals Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial

2021 ◽  
Author(s):  
Cassandra Estep
Keyword(s):  
Information Technology ◽  
Social Identity ◽  
Financial Reporting ◽  
Internal Control ◽  
Social Identity Theory ◽  
Audit Quality ◽  
Identity Theory ◽  
Team Identity ◽  
The Impact ◽  
Insight Into

I investigate how auditors integrate information technology (IT) specialist input into internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of evaluating ICFR issues and the impact of these issues on audit quality, combining knowledge from different perspectives is likely beneficial. Drawing on social identity theory, I predict and find that a weaker one-team identity between auditors and IT specialists yields benefits. Auditors with a weaker versus stronger team identity place more weight on IT specialist input for IT-related issues and differentially weight higher and lower quality input for non-IT issues. I also find that more severe ICFR issues drive the predicted results. My study provides insight into how team identity influences auditor integration of input from specialists. The implications of my study are of interest to researchers, regulators, and practitioners, especially as recent firm initiatives encourage a one-team view for auditors and IT specialists.

Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt

2017 ◽  
Vol 7 (3) ◽  
pp. 337-351 ◽  
Author(s):  
Ahmed Anis
Keyword(s):  
Information Technology ◽  
Critical Thinking ◽  
Audit Quality ◽  
Accounting Education ◽  
Managerial Accounting ◽  
Problem Solving Skills ◽  
Content Type ◽  
Education Gaps ◽  
The Impact ◽  
Accounting Graduates

Purpose The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt. Design/methodology/approach Data were collected using a survey of auditors and accounting educators in Egypt. Findings The findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality. Research limitations/implications The results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt. Practical implications The results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills. Originality/value This study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt.

scholarly journals Analisis Kendala Implementasi Pedoman Kendali Mutu Audit Aparat Pengawasan Intern Pemerintah Pada Inspektorat Daerah Kabupaten Bone Bolango

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Isran Utiarahman ◽  
Lintje Kalangi ◽  
Hendrik Manossoh
Keyword(s):  
Quality Control ◽  
Human Resources ◽  
Audit Quality ◽  
Case Study Research ◽  
Control Program ◽  
Validity And Reliability ◽  
Internal Auditors ◽  
Audit Planning ◽  
Control Procedures ◽  
And Control

Abstract. Audit Quality Control Guidelines for Government Internal Auditors (APIP) are procedures and controls that must be performed by each APIP institutions including policies, procedures and control program. The guidelines must be compiled by APIP to ensure that audits are conducted in accordance with the Audit Standards of APIP. There are eight elements in the Guidelines. Those are the Strategic Plan Formulation; Quality Control of Audit Planning of APIP, Audit Plan and Program, Audit Supervision, Audit Implementation, Audit Reporting, Follow-Up of Audit Findings, and Administration and Human Resources. The purpose of this study is to analyze the constraints in implementing PKMA-APIP in the Regional Inspectorate Bone Bolango. This study also discusses the strategies and efforts to overcome those constraints in order to provide assurance and ensure that audits are conducted in accordance with auditing standards APIP. This is a qualitative case study research. Data were obtained through indepth interviews, observation and documentation. Validity and reliability were determined by triangulation. Results show that the Regional Inspectorate Bolango Bone regency in implementing PKMA-APIP not fully in accordance with PERMENPAN and RB 19 Year 2009 on Guidelines for Audit Quality Control-APIP. Codes were established from the transcriptions. Findings indicate that PKMA-APIP was partially implemented. It is caused by some obstacles: organizational commitment, Integrity Auditor, Human Resources and inadequacy of Structure Bureaucracy. Efforts have been conducte to improve its human resources by training, implementing integrity, supporting, building committed leadership including all controllers and estabish the control procedures in accordance with PKMA-APIP. Keywords: Contraints, Quality Control, APIP.

The Impact of Healthcare Information Technology on Patient Outcomes

2020 ◽  
pp. 1858-1873
Author(s):  
Edward T. Chen
Keyword(s):  
United States ◽  
Information Technology ◽  
Relevant Literature ◽  
State Level ◽  
The United States ◽  
Fee For Service ◽  
Security Systems ◽  
Professional Networks ◽  
Wide Scale ◽  
The Impact

The purpose of this article is to review the existing literature on health information technology (HIT), specifically electronic health records (EHR) and life-long patient records, in order to provide a broad assessment of the current state of this technology in the United States. Relevant literature was reviewed to determine whether key hypotheses were validated. Areas for additional research and development were identified, and a potential path forward was proposed. HIT adoption is a worthwhile effort in the United States, and it is possible for us to enact an interoperable central records system within our current fee-for-service healthcare system. Wide scale adoption will require subsidies and regulatory involvement at the state level, but professional networks may be exploited to speed the rate of adoption. A four-tier architecture with autonomic security systems, properly validated, can provide the infrastructure necessary.

scholarly journals INTERNAL AUDIT QUALITY AND PUBLIC SECTOR MANAGEMENT IN NIGERIA

2021 ◽  
Vol 6 (5) ◽  
Author(s):  
F. I. O. Izedonmi ◽  
Adeparubi Olateru-Olagbegi
Keyword(s):  
Public Sector ◽  
Significant Relationship ◽  
Audit Quality ◽  
Internal Audit ◽  
Least Square ◽  
Primary Data ◽  
Public Sector Management ◽  
Management Controls ◽  
The Impact ◽  
Audit Performance

The broad objective of the study is to empirically examine the impact of internal audit quality on public sector management in Nigeria. Specifically, the study examined the relationship that existed between some variables of internal audit such as financial controls, management controls, public sector efficiency and public sector management. In the study, primary data was utilized through the administration of 150 copies of questionnaire to respondents in internal audit, ministries, departments, agencies, parastatals and commission in Ondo state, but 144 copies were received. Simple percentage, descriptive statistics and categorical (general) least square were used as data analysis techniques. The findings of the study revealed that; internal audit quality such as internal audit competence (COMP), internal objectivity (OBJEC), internal audit challenges (CHAL), and internal audit performance (PERF) had a positive and statistically significant relationship with financial controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges (CHAL), internal audit performance (PERF) had a positive and a statistically significantly relationship with the effective management controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges, internal audit performance (PERF) had a positive and statistically significant relationship with public sector service delivery in the selected public sector entities in Nigeria. The study recommends that both the internal auditors and the public sector management team should participate actively in the management of public sector entities thus lead to enhance managerial performance. <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0787/a.php" alt="Hit counter" /></p>

scholarly journals The Effect of Perceived Characteristics of DOI and Technology Adoption on SMEs Performance in Malaysia

2019 ◽  
Vol 8 (4) ◽  
pp. 4773-4779
Keyword(s):  
Information Technology ◽  
Technology Adoption ◽  
Diffusion Of Innovation ◽  
Small And Medium Enterprises ◽  
Relevant Literature ◽  
Technology Readiness ◽  
It Adoption ◽  
Organizational Image ◽  
Medium Enterprises ◽  
The Impact

This study aimed to investigate the impact of perceived characteristics on Diffusion of Innovation (DOI) and few other factors through information technology (IT) adoption on Small and Medium Enterprises (SMEs) performance. This paper summarized and synthesized relevant literature and mainly contributed to the Diffusion of Innovation theory. Other than the perceived characteristics of Diffusion of Innovation, the literature on organizational image, technology readiness, and organizational awareness were explored in relation to IT adoption to enhance SMEs performance. The outcome of this paper would inform especially on Malaysian researchers to further analyze the theory of Diffusion of Innovation on SME context. Organizational image, technology readiness, and organizational awareness are the eye opener for future researchers to explore more on these issues. It was proposed that, a questionnaire to be distribute among manufacturing SMEs in Malaysia and the data is analyze using Smart PLS. It is expected that the perceived characteristic of diffusion of innovation, organizational image, technology readiness, and organizational awareness are the factors to be considered in information technology adoption to enhance SMEs performance.

Sign in / Sign up

Export Citation Format

Share Document